With the annual filing period approaching in May, authorities are urging foreign workers to accurately track their entry and exit dates to ensure compliance, warning that failure to file could result in fines of up to three times the underpaid tax.
Taiwan’s Dongshi Office, National Taxation Bureau of the Central Area, Ministry of Finance, clarified that foreign nationals filing individual income tax returns in Taiwan are subject to different filing rules depending on their tax residency status. Taxpayers should take note to avoid violations of the law.
Tax residency status is classified as follows:
Non-resident ( < 183 days)
Resident (stay ≥ 183 days).
The Dongshi Office indicates that for foreign nationals working in the R.O.C., the number of days of stay is determined based on the passport entry and exit stamps or the “Certificate of Entry and Exit Dates” issued by the National Immigration Agency, Ministry of the Interior. If there are multiple entries and exits within a taxable year, the days of the stay are accumulated.
If a foreign national stays in the R.O.C for 183 days or more within a taxable year, he or she will be considered a resident for tax purposes.
Residents must file an individual income tax return for the previous year’s total consolidated income, exemptions, and deductions with the tax authority between 1-31 May each year (if 31 May falls on a holiday, the deadline will be extended to the next working day). Any tax payable must be settled at the time of filing.
If departing Taiwan before year-end, the taxpayer must complete tax filing and payment before departure. If a foreign national is required to file the Individual income tax return but fails to do so, and the tax authority later discovers that the taxpayer’s taxable income is subject to assessment, in addition to payment of the tax due, a fine of up to three times the amount of underpaid tax may be imposed.
The Office further advises foreign nationals working in the R.O.C. to carefully calculate their days of stay. In the event of tax disputes, communication and coordination issues, petitions or complaints, or administrative remedy consultations, assistance may be requested from the Tax Ombudsman that applications for taxpayer rights protection may be accepted through various channels, such as documentation, fax, in-person interviews, email, telephone, online platforms. etc.
This announcement was made on 8 May 2026.
